Chapter VI · Annual assessment of the company’s position

Article 67 Failure to present accounts or to resolve upon them

Artigo 67.º · Falta de apresentação das contas e de deliberação sobre elas

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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1. If the management report, annual accounts and other reporting documents are not presented within two months following expiry of the period laid down in Article 65(5), any member may apply to the court for an inquiry.

1 - Se o relatório de gestão, as contas do exercício e os demais documentos de prestação de contas não forem apresentados nos dois meses seguintes ao termo do prazo fixado no artigo 65.º, n.º 5, pode qualquer sócio requerer ao tribunal que se proceda a inquérito.

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2. After hearing the managers or directors, if the judge considers their reasons for failing to present the accounts justified, the judge shall set an appropriate period, in light of the circumstances, for them to present the accounts; otherwise, the judge shall appoint a manager or director exclusively responsible for preparing, within the period fixed, the management report, annual accounts and other reporting documents required by law and submitting them to the competent company body; the person appointed by the court may convene a general meeting if that is the body concerned.

2 - O juiz, ouvidos os gerentes ou administradores e considerando procedentes as razões invocadas por estes para a falta de apresentação das contas, fixa um prazo adequado, segundo as circunstâncias, para que eles as apresentem, nomeando, no caso contrário, um gerente ou administrador exclusivamente encarregado de, no prazo que lhe for fixado, elaborar o relatório de gestão, as contas do exercício e os demais documentos de prestação de contas previstos na lei e de os submeter ao órgão competente da sociedade, podendo a pessoa judicialmente nomeada convocar a assembleia geral, se este for o órgão em causa.

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3. If the annual accounts and other documents prepared by the manager or director appointed by the court are not approved by the competent company body, that person may submit the disagreement to the judge for a final decision in the same inquiry proceedings.

3 - Se as contas do exercício e os demais documentos elaborados pelo gerente ou administrador nomeado pelo tribunal não forem aprovados pelo órgão competente da sociedade, pode aquele, ainda nos autos de inquérito, submeter a divergência ao juiz, para decisão final.

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4. Where, through no fault of the managers or directors, no resolution has been adopted within the period referred to in paragraph 1 on the accounts and other documents presented by them, any one of them or any member may apply to the court to convene a general meeting for that purpose.

4 - Quando, sem culpa dos gerentes ou administradores, nada tenha sido deliberado, no prazo referido no n.º 1, sobre as contas e os demais documentos por eles apresentados, pode um deles ou qualquer sócio requerer ao tribunal a convocação da assembleia geral para aquele efeito.

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5. If, at the meeting convened by the court, the members neither approve nor reject the accounts, any interested party may apply for them to be examined by an independent statutory auditor; unless there are grounds to refuse the application, the judge shall appoint that auditor and, in light of the auditor's report, the other material in the case file and any inquiries ordered, shall approve the accounts or refuse approval.

5 - Se na assembleia convocada judicialmente as contas não forem aprovadas ou rejeitadas pelos sócios, pode qualquer interessado requerer que sejam examinadas por um revisor oficial de contas independente; o juiz, não havendo motivos para indeferir o requerimento, nomeará esse revisor e, em face do relatório deste, do mais que dos autos constar e das diligências que ordenar, aprovará as contas ou recusará a sua aprovação.

What we checked in this article

The extra two months run after the Article 65(5) deadline; judicial appointments and non-decision cases remain distinct.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

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